Selected operating information on three different companies for a recent year is given below:

	Company
	A	B	C
Full-capacity machine-hours	36,000	25,000	26,000
Budgeted machine-hours*	35,000	24,100	26,000
Actual machine-hours	35,000	24,600	25,000
Standard machine-hours allowed for actual production	35,200	23,700	26,000

*Denominator activity for computing the predetermined overhead rate.

Required:

For each company, state whether the volume variance would be favorable or unfavorable. (Indicate the effect of each variance by selecting "F" for favorable